Arizona Revised Statutes (A.R.S.) §11-661 requires counties to file a copy of their financial statements with the Arizona Auditor General pursuant to A.R.S. §41-1279.07 within nine months after the close of each fiscal year. These financial statements must be posted in a prominent location on the county's official website within seven business days of filing the reports with the Auditor General and must be retained and accessible on the website for at least 60 months.
If the financial statements are not completed in a timely manner, counties must complete a form prescribed by the Auditor General's office. The form must be included in the county's budget in the subsequent fiscal year to notify taxpayers that the required financial statements are pending, the reasons for the delay, and the estimated date of completion.
ATRA reviews the financial audits of all 15 counties. The lists below link the financial audits filed for each county by fiscal year and includes the audit filing dates, brief descriptions of any audit findings, and the estimated corrective action dates. The lists also reflect whether audit findings have been corrected or are considered repeat findings from prior years. The list also includes links to the Notice of Pending Financial Statement Filing form for counties that do not meet the March 31st filing deadline.